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RENUNCIATION AND DISCLAIMER 3 20/5061d' WHEREAS, ARTICLE 23, Section 30 -2301 through Section 30 -2356 INTESTATE SUCCESSION AND WILLS of the Nebraska Probate Code, provides that in the event the Decedent, Wayne F. Huebner, should die without leaving a surviving spouse all of his probate estate including the afore - described real estate will pass and descend in equal shares to the Decedent's aforesaid children: WHEREAS, the undersigned, Emma E. Huebner, acknowledges that she is releasing something which might be of substantial value to her but she does not expect to nor has she received any consideration in money or otherwise for the execution of this document; WHEREAS, the undersigned, Emma E. Huebner, does not expect to nor has she controlled, directed or selected the persons or entities who shall receive, possess and enjoy the interests hereby renounced or disclaimed; and WHEREAS, the undersigned, Emma E Huebner, has not accepted any interest in the afore - described real estate which is subject to this renunciation and disclaimer or any benefits therefrom, she has made no transfer thereof, she has accepted no delivery of such interest in such property, she has exerted no dominion of any kind over such property, and such property has neither been sold nor disposed of otherwise pursuant to judicial process heretofore. 1. The foregoing Introduction and Recitals are incorporated herein and made a material part hereof. 2. The undersigned, Emma E. Huebner, does hereby irrevocably and without qualification renounce and disclaim, pursuant to and under the provisions of Nebraska Revised Statutes, Section 30 -2352, and of the Internal Revenue Code, Sections 2518 and 2046, any and all beneficial interest in the following described real estate owned by the Decedent, Wayne F.